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Standard Oil Co. Vs. Peck
Cites for this judgment
- US Supreme Court
- Feb 04, 1952
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U.S. 382 (1952) U.S. Supreme Court Standard Oil Co. v. PeckSearch
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U.S. 382 (1952) Standard Oil Co. v. PeckSearch
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Under the earlier view governing the taxability of vessels moving in the inland waters, City of St. Louis v. WigginsSearch
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Ayer & Lord Tie Co. v. KentuckySearch
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Old Dominion S.S. Co. v. VirginiaSearch
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have a strong claim to the whole of the tax that has been levied. But the rationale of those cases was rejected in Ott v. MississippiSearch
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operations along the inland waters were taxable by the same standards as those which Pullman's Palace Car Co. v. PennsylvaniaSearch
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may tax the whole value even though the boats and barges operate outside Ohio. New York Central & H.R. R. Co. v. MillerSearch
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so continuously in another state as to be taxable there. 202 U.S. at 202 U. S. 597 . Northwest Airlines, Inc. v. MinnesotaSearch
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taxable year. But we do know that most, if not all, of them were operating in other waters, and therefore, under Ott v. MississippiSearch
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of the property by the state of the domicile. See Union Refrigerator Transit Page 342 U. S. 385 Co v. KentuckySearch
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port and domicile. Seagoing vessels have always been taxable at the domicile of the owner. Southern Pacific Co. v. KentuckySearch
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Hays v. PacificSearch
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This same rule has been applied to vessels engaged in commerce between the different states. Transportation Co. v. WheelingSearch
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City of St. Louis v. WigginsSearch
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vessels had acquired a situs for taxation in some other state, that other state might tax them. Old Dominion S.S. Co. v. VirginiaSearch
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U. S. 299 . In Ayer & Lord Tie Co. v. KentuckySearch
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The doctrine of apportionment applied in Ott v. MississippiSearch
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such assurance, there would have been no basis for applying the apportionment rule. New York Central & H.R. R. Co. v. MillerSearch
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law that the state of the owner's domicile is prohibited from taxing under such circumstances. Southern Pacific Co. v. KentuckySearch
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Northwest Airlines v. MinnesotaSearch
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was permitted to tax, irrespective of the amount of time the vessels were present in that state. Southern Pacific Co. v. KentuckySearch
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U.S. Supreme Court Standard Oil Co. v. PeckSearch
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Old Dominion S.S. Co. v. VirginiaSearch
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Ott v. MississippiSearch
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Ohio. New York Central & H.R. R. Co. v. MillerSearch
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Southern Pacific Co. v. KentuckySearch
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Transportation Co. v. WheelingSearch
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In Ayer & Lord Tie Co. v. KentuckySearch
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New York Central & H.R. R. Co. v. MillerSearch
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